Advocacy
SAI Independence Resource Kit
What existing documents support SAI Independence?
Several key international instruments and numerous supporting documents recognize the importance of independent SAIs for good governance.
Donor's corner
All the documents mentioned here, as well as many more, are available for download at the SAI Independence Resource Centre’s Document Database.
International Instruments
Entitled “Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening Supreme Audit Institutions”, this is one of two resolutions by the United Nations General Assembly that deal with the work of SAIs. The resolution, passed in December 2011, highlights the importance of independent and effective SAIs for improving governance and achieving the Millennium Development Goals. It notes with appreciation the work of INTOSAI and encourages all UN members to continue to work with INTOSAI to promote good governance by ensuring efficiency, accountability, effectiveness and transparency through strengthened SAIs. It was reaffirmed and slightly expanded upon in UN Resolution 69/228.
Entitled “Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening Supreme Audit Institutions”, this is the second of two resolutions by the United Nations General Assembly concerning SAIs. The resolution, passed in December 2014, reaffirms the points made in UN Resolution 66/209. It urges members to continue to work with INTOSAI and to give consideration to SAI independence.
Entitled "Abu Dhabi declaration on enhancing collaboration between the supreme audit institutions and anti-corruption bodies to more effectively prevent and fight corruption", this resolution was issued in December 2019 at the eight session of the Conference of the States Parties to the United Nations Convention against Corruption. The declaration urges member statements to increase their engagement with their supreme audit institutions on anti-corruption matters.
INTOSAI-P 1: The Lima Declaration
This declaration from 1977 lays out the fundamentals elements for audits and for audit institutions to be able to carry out their work and achieving independent and objective results. It considered to be foundational document for the work of SAIs and government auditing, and the principles established in the Lima Declaration have been recognized by the United Nations General Assembly in the two resolutions mentioned above.
Donor's corner
The eight principles of the Mexico Declaration form the basis of INTOSAI’s work on SAI independence.
They are used in a variety of tools, such as the SAI Performance Measurement Framework and the SAI Independence Rapid Advocacy Mechanism.
INTOSAI-P 10: The Mexico Declaration on SAI Independence
The Mexico Declaration elaborates on the topic of SAI independence as laid out in the Lima Declaration. It presents eight core principles, or pillars, of SAI independence.
This INTOSAI publication lays out 12 principles that SAIs and SAI staff should follow. They are constructed around "the fundamental expectation of SAIs making a difference to the lives of citizens". Principle one promotes safeguarding the independence of SAIs.
Supporting Documents
Towards Greater Independence - A Guidance for Supreme Audit Institutions
This 2017 publication by IDI is divided into two parts. The first part covers background information on the topic of SAI independence, while the second part suggests practical strategies for establishing, maintaining, and improving SAI independence. The Guidance is not finalized and is currently being re-divided into several articles and guidance notes.
OECD Budget Transparency Toolkit
Provides readers an overview of international organizations and standards for open and transparent financial governance. Supreme Audit Institutions are specifically discussed in Chapter 2, Section F, "Supporting the role of the Supreme Audit Institution (SAI)".
Good Practices in Supporting Supreme Audit Institutions
A 2011 note from the OECD which explores how development partners can better support SAIs.
Supreme Audit Institutions and Good Governance: Oversight, Insight and Foresight
A 2016 report issued by the OECD on the relationship between SAIs and governance.
Making SAIs Count - Suggestions for DFID Country Offices
A 2015 publication by the UK’s National Audit Office which provides guidance for DFID in-country staff on how to promote the work and independence of SAIs.
Making SAI independence a reality: Some lessons from across the Commonwealth
This 2015 report, prepared for the Commonwealth Auditors-General conference, explores how SAIs can strive for independence through internal actions and through increased external stakeholder engagement.
The role of Supreme Audit Institutions in fighting corruption
A 2018 publication by Transparency International and the U4 Anti-Corruption Resource Center which outlines how SAIs can help fight corruption and improve transparency.